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[Cites 0, Cited by 2] [Section 94] [Entire Act]

Union of India - Subsection

Section 94(6) in The Income Tax Act, 1961

(6)The Assessing Officer may, by notice in writing, require any person to furnish him within such time as he may direct (not being less than twenty-eight days), in respect of all securities of which such person was the owner or in which he had a beneficial interest at any time during the period specified in the notice, such particulars as he considers necessary for the purposes of this section and for the purpose of discovering whether income-tax has been borne in respect of the interest on all those securities.